Section 10
New section 45A
ActIn forceProvision 10 of 24
Section 10
The principal Act is amended by inserting after section 45 the following section:
“Deduction for husband 45A.
Where—
(a)
the husband has no total income; or
(b)
an election has been made by the husband under section 45(2)(b), there shall be allowed to the wife, for a year of assessment, in addition to the allowances or deductions (if any) to that wife under sections 46,48 and 49, a deduction of three thousand ringgit for the husband and a further two thousand five hundred ringgit if he is a disabled person:
Provided that this section shall only apply to one wife.”.
14
Amendment of section 46